{"filing":{"accession_number":"0001331463-26-000198","cik":"0001331463","ticker":null,"company_name":"Federal Home Loan Bank of Boston","form":"8-K","filing_date":"2026-10-20","report_date":"2026-10-14","primary_document":"fhlbbost-20261014.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1331463/000133146326000198/fhlbbost-20261014.htm"},"events":[{"id":36371,"run_id":33535,"accession_number":"0001331463-26-000198","anchor_item_number":"2.03","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The filing discloses the creation of multiple direct financial obligations through the issuance of consolidated obligation bonds and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates of October 14-16, 2026, totaling approximately $823 million in principal across various maturities and rate structures. This is a classic Item 2.03 debt issuance disclosure, distinct from a covenant breach or other financial distress event.","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-10-20","form":"8-K","submitted_at":null,"items":[{"id":40766,"accession_number":"0001331463-26-000198","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the creation of multiple direct financial obligations through the issuance of consolidated obligation bonds and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates of October 14-16, 2026, totaling approximately $823 million in principal across various maturities and rate structures. This is a classic Item 2.03 debt issuance disclosure, distinct from a covenant breach or other financial distress event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T19:39:37.113660+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":40766,"accession_number":"0001331463-26-000198","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the creation of multiple direct financial obligations through the issuance of consolidated obligation bonds and discount notes by the Federal Home Loan Bank of Boston. Schedule A details seven specific debt issuances with trade dates of October 14-16, 2026, totaling approximately $823 million in principal across various maturities and rate structures. This is a classic Item 2.03 debt issuance disclosure, distinct from a covenant breach or other financial distress event.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-20T19:39:37.113660+00:00","company_name":"Federal Home Loan Bank of Boston","ticker":null,"filing_date":"2026-10-20"}]}